The tariff classification of a woman’s knit jacket from China.

N149103 March 15, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Joe Rafferty Daron Fashions, Inc. 131 West 35th Street New York, NY 10001 RE: The tariff classification of a woman’s knit jacket from China. Dear Mr. Rafferty: In your letters dated February 10 and March 10, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style L1W237, is a woman’s jacket that is constructed of a bonded fabric composed of a woven face fabric and a knit high pile backing fabric. The woven face fabric is made of 97% polyester and 3% spandex and the backing fabric is made of 100% polyester knit high pile fabric. The jacket extends from the shoulders to below the waist and is worn over other garments for warmth and protection from the elements. The jacket features a high stand-up collar, a self-fabric hood, a full front opening with a zipper closure, contrast color inserts extending from the collar down the front panels to the garment bottom, two vertical inset pockets at the waist, a breast pocket, long tapered sleeves with contrast color inserts at the elbow area, and a straight garment bottom. A metal logo is attached to the wearer’s lower left sleeve. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1, Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: “1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. In addition, because the garment is classified in the knit provisions, classification as a water resistant garment is not applicable. Therefore, style L1W237 is properly classified as a jacket under heading 6102, HTSUS. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division